Summary decision of Competition Council Plenum No. ASS-21 from 21.04.2016

The Competition Council has examined the notification received from the Customs Service, regarding the exemption from the VAT payment on import of goods under art. 103 par. (1) pt. 31 of the Tax Code, having as beneficiaries the undertakings  which are not registered as payers of VAT, that provide services for collecting, processing and recycling of waste, to offer SGEI.

Facilities grant tax, according to art. 103 par. (1) pt. 31, is oriented inclusive for environment protection and achieving waste management strategy in Moldova for 2013-2027 period approved by Government Decision no. 248 of 04.10.2013, where waste management policy is aimed at developing infrastructure and services necessary to protect adequately environment at global, national and local from the effects associated with the management of waste generated by citizens, undertakings and institutions.

It was found that the notified support measure represents State aid within the meaning of art. 3 of Law no. 139 of 15.06.2012 regarding State aid and it is compatible with the normal competitive environment.